British Tax Review

• 

  Año 2019, Número 2

  • Current Note

    • Seleccionado

      The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 others: a big win for tax justice activism?

      Daisy L.A. Ogembo

      págs. 105-117

      

  • Case Notes

    • Seleccionado

      Prudential Assurance Co Ltd v HMRC: remedying EU discrimination in foreign portfolio dividend cases

      Giles Salmond, Kunal Nathwani

      págs. 118-125

      
    • Seleccionado

      R. (on the application of Dickinson) v HMRC and R. (on the application of Vacation Rentals (UK) Ltd) v HMRC: delegitimising legitimate expectations - the macro-political field

      David Southern

      págs. 126-137

      
    • Seleccionado

      Project Blue Ltd v HMRC: judicial interpretation of "blunderbuss" SDLT provisions when two worlds collide

      Rachael O'Connor

      págs. 138-149

      

  • Articles

    • Seleccionado

      Emerging Perspectives on the Evolving Arm's Legth Principle and Formulary Apportioment

      Helen Rogers, Lynne Oats

      págs. 150-165

      
    • Seleccionado

      A Call to Action: From Evolution to Revolution en the Common Reporting Standard

      Elisa Casi, Sara Nenadic, Mark Dinko Orlic, Christoph Spengel

      págs. 166-204

      
    • Seleccionado

      Home Sweet Home: Tax Treaty Interpretation and the Problem with Language Under Consideration of the Permanent Home Tie-Breaker

      Richard Xenophon Resch

      págs. 205-231